Entering the homestretch of a less-than-trying campaign, Gov. Andrew M. Cuomo, a Democrat, returns to a bedrock economic talking point, lower taxes, softened by a fond, familial memory. A 30-second commercial, “Castle,” is tailored to present a sympathetic image of the governor, who has dominated news in recent days with his shifting response to New York City’s first Ebola case, while reminding viewers of a central fiscal focus of his administration. With a comfortable lead over his Republican opponent, Rob Astorino, the Westchester County executive, such messages are meant to cement the mainstream appeal of Mr. Cuomo, who drew his strongest support in a recent Siena College poll from voters earning less than $50,000.

PRODUCER AKPD Message and Media.

SCRIPT Mr. Cuomo: “My grandfather, Andrea, built this castle 50 years ago for the yard in his first home. He was so proud. His home was his castle. But it’s getting harder and harder to live in New York, because our taxes are just too high. We have lowered the state income taxes dramatically, but local property taxes are the problem: the highest in the nation. It’s from the waste and duplication of our over 10,000 local governments. It’s time we fix that, because everyone should be able to afford their own castle.”

ON SCREEN After wearing a white sweater (matched by white pumpkins beside him) in another recent advertisement, Mr. Cuomo here opts for a powder blue pullover. The ad includes several lingering shots of an ornamental stone castle with an American flag planted in its tower. (Originally constructed in Queens, it is now at Mr. Cuomo’s home in — no kidding — New Castle, N.Y., in Westchester, where he lives with the Food Network host Sandra Lee.) Mr. Cuomo shows affection for the child-size citadel, clutching its wall, before speaking directly to the camera about taxes. The ad ends with sun-dappled images of Mr. Cuomo, Ms. Lee, Mr. Cuomo’s daughter Michaela and several more pumpkins, this time in the traditional orange.

ACCURACY The advertisement makes several claims about taxes, including that the governor has reduced “state income taxes dramatically.” Mr. Cuomo did cap local property taxes and cut corporate income tax, and the top personal income and effective tax rates in the state have declined since he took office in 2011. But whether taxes have fallen “dramatically” may depend on the size of one’s income. The claim of “over 10,000 local governments” is an exaggeration, if not a new one: The governor’s count includes thousands of special districts — for water, fire, and sewer services, for example — that do little but draw down tax revenue from residents. The office of the state comptroller, Thomas P. DiNapoli, puts the number of actual governments, like towns, villages and counties, at closer to 3,200. Asserting that “waste and duplication” by those entities causes high property taxes is also debatable. Many such districts serve purely administrative functions, with little or no staff. But Mr. Cuomo argues that the sheer number of such bodies, acting as taxing entities, costs New Yorkers dearly.

SCORECARD His march toward a second term appearing largely unimpeded, Mr. Cuomo strikes a warm tone in the ad and stays clear of mentioning Mr. Astorino. Nor does he outline any concrete solutions to the problems he presents, saying only they should be fixed. With a week to go before the election, and a big lead, Mr. Cuomo looks very comfortable in the ad — and presumably hopes that will help voters feel the same way about him.

JESSE McKINLEY

A version of this article appears in print on , on Page A27 of the New York edition with the headline: Cuomo Singles Out Cause for High Property Taxes: Local Government Waste. Order Reprints | Today’s Paper | Subscribe